Cross-border e-commerce exporters should connect the customs model, product code, transaction data, supplier invoices, payment evidence and tax filing. China Customs’ online guide describes electronic data responsibilities, while the 2026 VAT notices and SAFE materials provide the policy sources to check. [1] [2] [3]

Evidence chain

  1. Identify the actual seller, buyer, platform, logistics provider and declarant.
  2. Confirm the supervision code and HS classification.
  3. Reconcile order, payment, logistics, invoice and customs data.
  4. Check the current VAT/rebate treatment for the exact product and date.
  5. Keep FX and settlement evidence consistent with the goods flow.

The absence of a supplier invoice does not automatically prove a particular exemption or rebate route. The applicable treatment must be checked against the current rule and the actual records.